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Income Tax (Trading and Other Income) Act 2005

Crossheading Expenditure on vehicles

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Section 94D Expenditure on vehicles
Section 94E Excluded vehicles
Section 94F The appropriate mileage amount
Section 94G Definitions of types of vehicle

CHAPTER 5A Trade profits: deductions allowable at a fixed rate
Crossheading Expenditure on vehicles

Crossheading Expenditure on vehicles

From legislation.gov.uk

Contents

Section 94D Expenditure on vehicles
Section 94E Excluded vehicles
Section 94F The appropriate mileage amount
Section 94G Definitions of types of vehicle